- Home
- General Issues
- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether ITC can be availed by recipient prior to making payment of tax by supplier ?
Whether ITC can be availed by recipient prior to making payment of tax by supplier ?
TRT-2025-1096
Issue Favourable to Tax Payer ?:- yes
Held - In the case of India Cement Ltd. v. Commissioner of Central Excise, Customs and Service Tax, Tirupati [2018 (5) TMI 603 – CESTAT, Hyderaba.....
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
